Return filing deadline extension permits delayed half-yearly service tax returns due to electronic filing difficulties.
The Central Board of Excise and Customs, invoking powers under the Service Tax Rules and an associated notification, extends the due date for submission of the half-yearly service tax return for the April-September period, shifting the filing deadline to provide additional time because assessees are facing problems with electronic filing; the order is communicated to central excise and service tax commissioners and relevant system and administrative heads for implementation.

Renewal of recognition conditioned on compliance with regulatory requirements and other prescribed conditions for a defined period.
Renewal of recognition under the Securities Contracts (Regulation) Act is granted for a limited period and is conditional on meeting all regulatory prerequisites before commencing trading; the exchange must also comply with any additional conditions that may be prescribed or imposed during the renewed period.

Supply of SCOMET items from DTA to SEZ: no export permission required but immediate reporting and annual filing mandated.
No export permission is required for supply of SCOMET items from DTA to SEZ, but suppliers must report each supply to the Development Commissioner of the recipient SEZ within one week using Annexure 1. The Development Commissioner must submit an annual consolidated report of such supplies to the SCOMET Cell, DGFT in Annexure 2 by fifteenth May for the preceding financial year. Export permission continues to be required for physical exports of SCOMET items from SEZ to other countries.

Double taxation avoidance: treaty rules on residence, permanent establishment and withholding govern cross border income allocation.
Bilateral tax treaty between India and Georgia sets rules for residence, scope of taxes on income and capital, and permanent establishment criteria (including a 90 day construction/service rule). It allocates business profits to the residence State unless attributable to a PE, prescribes withholding limits for dividends, interest, royalties and technical fees with specified exemptions, provides methods for elimination of double taxation, and includes mutual agreement, exchange of information, non discrimination, limitation of benefits and tax collection assistance provisions; effective in India from 1 April 2012.

Extension of anti-dumping duty on caustic soda preserves import restrictions for specified origins for an additional statutory period.
Extension of anti-dumping duty on imports of Caustic Soda from specified origins is effected by amendment to the original customs notification; the Central Government, under powers conferred by the Customs Tariff Act and following a review by the designated authority, has added an express proviso that the earlier notification imposing the anti-dumping measure remains in force for an additional period unless revoked earlier.

Common adjudicating authority appointed to adjudicate show cause notices for specified import-export entities under Customs Act.
The Central Board of Excise and Customs, under sections 4(1) and 5(1) of the Customs Act, appoints the Joint Commissioner or Additional Commissioner of Customs (Imports), Air Cargo Complex, Sahar, Mumbai as the common adjudicating authority empowered to exercise the functions of the Additional Commissioner of Customs (Imports) and Additional Commissioner of Customs (Export) for adjudicating specified show cause notices issued to two named trading entities by the Directorate of Revenue Intelligence dated 10.08.2011.

Rescission of Special Economic Zone notification ends SEZ status for specified IT park, subject to preservation of prior actions.
The Central Government rescinds the notification establishing a sector specific SEZ for IT and IT enabled services at Mount Poonamalee High Road, proposed by M/s. Estra IT Park Private Limited and notified for a 10.194 hectare area, following the developer's proposal and government approval for denotification; the rescission is made under the first proviso to rule 8 of the SEZ Rules, 2006, without affecting actions done or omitted before rescission.

Common Adjudicating Authority appointment assigns adjudication of DRI show-cause notices to the designated Commissioner for listed importers.
Appointment of a Common Adjudicating Authority assigning specified show-cause notices issued by the Directorate of Revenue Intelligence to the Commissioner of Customs (Import & General), New Custom House, for adjudication, with the notices and named importer parties listed and administrative circulation instructed for implementation.

Assignment of Show Cause Notices: DRI-issued notices reassigned to Commissioner of Customs for adjudication under Customs Act provisions.
The Board assigns specified show cause notices issued by the Directorate of Revenue Intelligence to the Commissioner of Customs (Import & General), New Custom House, New Delhi as the Common Adjudicating Authority, directing that those notices listed in the annexure be adjudicated by the assignee under the statutory notification made under the Customs Act.

Centralised Processing of Returns mandates electronic filing, ITR V procedures, electronic intimations and rectification by upload.
Notification prescribes modifications to the Income-tax Act to implement the Centralised Processing of Returns Scheme by making electronic transmission and processing the operative mechanism, treating electronic transmission date as the date of furnishing where Form ITR-V is timely submitted, allowing rejection of non compliant ITR Vs, requiring electronic filing of revised returns, enabling electronic service and processing of defective returns and rectification applications, determining liabilities after automated credit of TDS/TCS and validated tax payments, issuing electronic intimations that may operate as notices of demand, and conferring procedural rule making powers on the Director General.

Centralised processing of returns streamlines e-filing, auto-validates TDS/TCS credits and issues electronic intimations and rectifications.
The scheme creates a Centralised Processing Centre to handle electronically filed returns and specified paper returns, mandates electronic acknowledgments (including Form ITR-V when unsigned), sets submission timelines and validity conditions, authorises automatic validation of TDS/TCS and challan credits, generates electronic intimations that operate as notices of demand, restricts personal appearances, requires electronic communication and evidence, provides for electronic rectification and revised returns, and empowers the Director General and Commissioner to specify procedures and condone delays.

Appointment of Common Adjudicating Authority assigns Show Cause Notice to Commissioner of Customs (Import) for adjudication.
The Board has reassigned a Show Cause Notice issued by the Directorate of Revenue Intelligence in the matter of M/s SNS Enterprises and others to the Commissioner of Customs (Import), New Custom House, Ballard Estate, Mumbai, for adjudication under a notification made pursuant to the Customs Act, noting that the same Commissioner had earlier been assigned a related notice in the same matter.

Renewal of recognition under securities contracts regulation permits Vadodara Stock Exchange to operate subject to SEBI regulatory conditions.
SEBI granted renewal of recognition to Vadodara Stock Exchange Limited under Section 4 of the Securities Contracts (Regulation) Act following an application under Section 3, authorising contracts in securities for a one year period and conditioned on compliance with all SEBI regulatory requirements and any other conditions SEBI may prescribe or impose.

Common Adjudicating Authority assignment directs Commissioner of Customs to adjudicate show cause notice in customs matter.
Pursuant to Notification No. 15/2002-Customs (N.T.), the Show Cause Notice F.No.DRI/MZU/D/INV-05(II)/2008-2009 dated 01.08.2011 issued by the Additional Director, DRI, Mumbai Zonal Unit in the case of M/s SNS Enterprises and others is assigned to the Commissioner of Customs (Import), New Custom House, Ballard Estate, Mumbai, who is thereby designated to adjudicate that notice, reflecting an administrative reallocation of adjudicatory jurisdiction.

Central Excise exemption: specified tariff headings amended to carry nil duty for all goods under those entries.
Central government, under section 5A of the Central Excise Act, 1944, amends Notification No. 03/2006 and No. 06/2006 by inserting new tariff table entries specifying particular tariff headings and assigning a nil rate of duty for all goods under those headings, thereby extending duty exemption to those entries.

Common Adjudicating Authority assignment transfers DRI show cause notice for adjudication to Export Promotion Commissioner.
The Board assigns a show cause notice issued by a revenue intelligence unit to the Commissioner of Customs (Export Promotion), Mumbai, for adjudication, notifying the issuing office and relevant administrative recipients of the transfer to effect formal customs adjudication.

Assignment of Show Cause Notice: DRI notice transferred to a Customs adjudicating commissioner for adjudication proceedings.
A Show Cause Notice issued by the Additional Director General, DRI, Delhi Zonal Unit in the matter of M/s Shivam Overseas and others is assigned to the Commissioner of Customs (Export Promotion), New Custom House, Mumbai, for adjudication under a central customs notification issued under the Customs Act, with copies served on relevant DRI and customs offices.

Assignment of adjudication: DRI Show Cause Notice transferred to Commissioner of Customs for adjudication under Customs Act procedures.
A Show Cause Notice issued by the Directorate of Revenue Intelligence (DRI) (F.No.856(41)LDH/2005 dated 06.08.2007 concerning M/s Jagraon Exports and others) is assigned to the Commissioner of Customs (Export Promotion), New Custom House, Mumbai, for adjudication under Notification No.15/2002-Customs (N.T.) issued under subsection (1) of section 4 of the Customs Act, 1962.

Assignment of Show Cause Notice: reassignment for adjudication under Customs Act to the designated customs adjudicating authority.
The Board assigns a Show Cause Notice issued by the investigative unit to a designated customs adjudicating authority for adjudication under the Customs Act, effecting an administrative reassignment of the proceedings to the receiving commissioner's jurisdiction and notifying the relevant offices to transmit the case for adjudicatory action.

Assignment of Show Cause Notice to designated customs adjudicating authority for statutory adjudication under the Customs Act.
A Show Cause Notice and corrigendum concerning alleged customs matters were assigned to the Commissioner of Customs (Preventive), Jamnagar, for adjudication under the notification issued pursuant to section 4 of the Customs Act, thereby transferring adjudicatory responsibility from the issuing investigative wing to the designated customs adjudicating authority to enable statutory adjudication under the customs non tariff framework.